Survivorship and Clinical Outcome of the Minimally Invasive Uniglide Medial Fixed Bearing, All-polyethylene Tibia, Unicompartmental Knee Arthroplasty at a Mean Follow-up of 7.3 Years

Background: Medial UKA performed in England and Wales represents 7 to 11% of all knee arthroplasty procedures, and is most commonly performed using mobile-bearing designs. Fixed bearing eliminates the risk of bearing dislocation, however some studies have shown higher revision rates for all-polyethylene tibial components compared to those that utilize metal-backed implants. The aim of the study is to analyse survivorship and maximum 8-year clinical outcome of medial fixed bearing, Uniglide unicompartmental knee arthroplasty performed using an all-polyethylene tibial component with a minimal invasive approach. Methods: Between 2002 and 2009, 270 medial fixed UKAs were performed in our unit. Patients were reviewed pre-operatively, 5 and 8 years post-operatively. Clinical and radiographic reviews were carried out. Patients’ outcome scores (Oxford, WOMAC and American Knee Score) were documented in our database and analysed. Results: Survival and clinical outcome data of 236 knees with a mean 7.3 years follow-up are reported. Every patient with less than 4.93 years follow-up underwent a revision. The patients’ average age at the time of surgery was 69.5 years. The American Knee Society Pain and Function scores, the Oxford Knee Score and the WOMAC score all improved significantly. The 5 years survival rate was 94.1% with implant revision surgery as an end point. The estimated 10 years survival rate is 91.3%. 14 patients were revised before the 5 year follow-up. Conclusion: Fixed bearing Uniglide UKA with an all-polyethylene tibial component is a valuable tool in the management of a medial compartment osteoarthritis, affording good short term survivorship.

Relations entre la composition du lait et les facteurs alimentaires dans les troupeaux laitiers québécois

L’objectif général des travaux présentes dans cette thèse de doctorat était d’établir la relation entre l’alimentation et la composition du lait des vaches laitières, en mettant l’emphase sur les teneurs en matières grasses (TMG), sur l’urée du lait et sur l’efficience d’utilisation de l’azote. Pour la TMG, c’est principalement la relation entre cette teneur et la différence alimentaire cations-anions (DACA) qui a été investiguée. Une base de données de 2 142 troupeaux québécois a été utilisée et la relation entre la composition de la ration, incluant la DACA, et la TMG du lait a été déterminée à l’aide de régressions multiples. Il a été possible de prédire entre 32 et 66 % de la variation de la TMG du lait en fonction du stade de lactation. Malgré plusieurs interactions trouvées, une augmentation de la DACA, une supplémentation avec de l’acide palmitique et une distribution des aliments en ration totale mélangée ont eu une relation positive avec la TMG du lait, tandis qu’une augmentation de la proportion de concentrés dans la ration a eu un effet négatif. Les modèles développés ont montré l’importance de la gestion de l’alimentation sur la TMG du lait. En plus, ils ont démontré l’intérêt de considérer la DACA dans la formulation de rations chez la vache laitière. Dans une deuxième étude, la même base des données a été utilisée pour identifier les facteurs nutritionnels qui peuvent faire varier la teneur en urée du lait. Contrairement à ce qui est mentionné dans la littérature, tant des corrélations positives et que négatives entre les teneurs en urée du lait et en protéines des rations à l’intérieur des troupeaux sur une période de 36 mois ont été obtenues. Pour mieux comprendre ces relations, les résultats de performances et d’alimentation de 100 troupeaux avec des corrélations positives (r > 0,69) et de 100 troupeaux avec des corrélations négatives (r < -0,44) entre la teneur en urée du lait et en protéine brute de la ration ont été comparés. Les résultats n’ont pas montré de différences entre les deux groupes ni pour la composition de la ration, ni pour l’urée du lait. Ces résultats ne permettent pas d’identifier le meilleur contexte pour l’utilisation de la teneur en urée du lait comme un outil de gestion de l’alimentation. Ces observations soulèvent des questions sur la validité de l’utilisation des statistiques d’alimentation provenant de la base de données utilisée pour des évaluations nutritionnelles plus spécifiques. Considérant les résultats du projet précédent, le dernier projet visait à mieux comprendre les caractéristiques des fermes avec différentes efficiences d’utilisation de l’azote en utilisant des données plus fiables. Ainsi, 100 fermes laitières au Québec ont été visitées pour recueillir les données de production, de consommation d’aliments et de gestion de leur troupeau. Ces fermes ont été divisées en quatre groupes par une analyse en grappes selon leur efficience d’utilisation de l’azote. La comparaison entre les groupes a montré que les fermes dans les groupes avec une plus haute efficience d’utilisation d’azote ont une production laitière moyenne par vache plus élevée. Pour les stratégies d’alimentation, les fermes plus efficientes donnent plus d’énergie, mais moins de protéines brutes que les fermes des groupes moins efficients. Les résultats ont également montré l’importance de la prise alimentaire des vaches sur l’efficience d’utilisation de l’azote puisque les fermes des groupes avec la plus grande efficience étaient également celles avec la plus faible prise alimentaire. Aussi, les résultats n’ont pas permis d’établir clairement la relation entre la teneur en urée du lait et l’efficience de l’utilisation de l’azote. En effet, des valeurs différentes pour l’urée du lait étaient obtenues entre le groupe plus efficient et le moins efficient, mais la faible ampleur de variation de l’efficience d’utilisation de l’azote des groupes intermédiaires n’a pas permis d’observer de différences pour l’urée du lait. Finalement, outre une réduction des risques de pollution, les fermes des groupes plus efficaces pour l’utilisation de l’azote étaient également celles avec la marge sur les coûts d’alimentation par les vaches plus élevées. Par conséquent, il y a aussi un intérêt économique à améliorer l’efficience de l’utilisation de l’azote sur les fermes.

Children of Matter: Luxury Value Perceptions of Millennials in Higher Education in Europe

In recent years, the luxury market has entered a period of very modest growth, which has been dubbed the ‘new normal’, where varying tourist flows, currency fluctuations, and shifted consumer tastes dictate the terms. The modern luxury consumer is a fickle mistress. Especially millennials – people born in the 1980s and 1990s – are the embodiment of this new form of demanding luxury consumer with particular tastes and values. Modern consumers, and specifically millennials, want experiences and free time, and are interested in a brand’s societal position and environmental impact. The purpose of this thesis is to investigate what the luxury value perceptions of millennials in higher education are in Europe, seeing as many of the most prominent luxury goods companies in the world originate from Europe. Perceived luxury value is herein examined from the individual’s perspective. As values and value perceptions are complex constructs, using qualitative research methods is justifiable. The data for thesis has been gathered by means of a group interview. The interview participants all study hospitality management in a private college, and each represent a different nationality. Cultural theories and research on luxury and luxury values provide the scientific foundation for this thesis, and a multidimensional luxury value model is used as a theoretical tool in sorting and analyzing the data. The results show that millennials in Europe value much more than simply modern and hard luxury. Functional, financial, individual, and social aspects are all present in perceived luxury value, but some more in a negative sense than others. Conspicuous, status-seeking consumption is mostly frowned upon, as is the consumption of luxury goods for the sake of satisfying social requisites and peer pressure. Most of the positive value perceptions are attributed to the functional dimension, as luxury products are seen to come with a promise of high quality and reliability, which justifies any price premiums. Ecological and ethical aspects of luxury are already a contemporary trend, but perceived even more as an important characteristic of luxury in the future. Most importantly, having time is fundamental. Depending on who is asked, luxury can mean anything, just as much as it can mean nothing.

Perfis temporais NDVI MODIS, na cana-soca, de maturação tardia

This paper describes the development of a relational database and a tool for viewing MODIS NDVI temporal profile, using data from MOD09Q1 product, specifically the surface bidirectional reflectance factor relative to the RED and NIR wavelength, mosaic of 8-day temporal composition, and the quality band, in sugarcane fields in the state of São Paulo, for analysis of the late stubble-cane maturation. From sugarcane farms were obtained the historical data about yield, soil, variety, location of the each pixel for each subregion monitored. All data were integrated in a database developed in PostgreSQL. The tool was implemented using Java language and allowed a fast and automatic way of analyzing sugarcane phenological patterns. It concluded that the MODIS NDVI temporal profile using data from MOD09Q1 product is able to subsidize the monitoring of phenological changes in the sugarcane.

Conhecimento e uso do Sistema de Informações sobre Orçamentos Públicos em Saúde (SIOPS) pelos gestores municipais, Pernambuco, Brasil

Considerando a importância do Sistema de Informações sobre Orçamentos Públicos em Saúde (SIOPS) como ferramenta para o planejamento, gestão e controle social dos gastos públicos em saúde, este trabalho teve como objetivo avaliar a relação entre a regularidade na alimentação do SIOPS e o conhecimento e uso do Sistema pelos gestores municipais do Estado de Pernambuco, Brasil. Foram selecionados dez municípios distribuídos nas cinco mesorregiões do estado, sendo cinco regulares e cinco irregulares na alimentação do Sistema, e aplicada uma entrevista semi-estruturada entre os secretários de saúde dos respectivos municípios. Com base na análise dos dados, foi identificado que o domínio de informática e o conhecimento do Sistema não interferem na regularidade da alimentação, em função do distanciamento entre os gestores das Secretarias de Saúde e o SIOPS, em geral alimentado por serviços terceirizados. Constata-se que as informações geradas não têm sido exploradas potencialmente pelos gestores enquanto instrumento de gestão.

Defining Nutrient and Biochemical Oxygen Demand Baselines for Tropical Rivers and Streams in So Paulo State (Brazil): A Comparison Between Reference and Impacted Sites

Determining reference concentrations in rivers and streams is an important tool for environmental management. Reference conditions for eutrophication-related water variables are unavailable for Brazilian freshwaters. We aimed to establish reference baselines for So Paulo State tropical rivers and streams for total phosphorus (TP) and nitrogen (TN), nitrogen-ammonia (NH(4) (+)) and Biochemical Oxygen Demand (BOD) through the best professional judgment and the trisection methods. Data from 319 sites monitored by the So Paulo State Environmental Company (2005 to 2009) and from the 22 Water Resources Management Units in So Paulo State were assessed (N = 27,131). We verified that data from different management units dominated by similar land cover could be analyzed together (Analysis of Variance, P = 0.504). Cumulative frequency diagrams showed that industrialized management units were characterized by the worst water quality (e.g. average TP of 0.51 mg/L), followed by agricultural watersheds. TN and NH(4) (+) were associated with urban percentages and population density (Spearman Rank Correlation Test, P < 0.05). Best professional judgment and trisection (median of lower third of all sites) methods for determining reference concentrations showed agreement: 0.03 & 0.04 mg/L (TP), 0.31 & 0.34 mg/L (TN), 0.06 & 0.10 mg-N/L (NH(4) (+)) and 2 & 2 mg/L (BOD), respectively. Our reference concentrations were similar to TP and TN reference values proposed for temperate water bodies. These baselines can help with water management in So Paulo State, as well as providing some of the first such information for tropical ecosystems.

Building better wildlife-habitat models

Wildlife-habitat models are an important tool in wildlife management toda?, and by far the majority of these predict aspects of species distribution (abundance or presence) as a proxy measure of habitat quality. Unfortunately, few are tested on independent data, and of those that are, few show useful predictive st;ill. We demonstrate that six critical assumptions underlie distribution based wildlife-habitat models, all of which must be valid for the model to predict habitat quality. We outline these assumptions in a mete-model, and discuss methods for their validation. Even where all sis assumptions show a high level of validity, there is still a strong likelihood that the model will not predict habitat quality. However, the meta-model does suggest habitat quality can be predicted more accurately if distributional data are ignored, and variables more indicative of habitat quality are modelled instead.

Capital Intelectual: sua divulgação no setor bancário em Portugal

The importance of intangible resources has increased dramatically in recent years comparing to tangible ones. The economy in which we live is the result of competitive pressures that have imposed the implementation of business at an international level as well as a requirement in the application of sophisticated technologies that allow us to follow this fast evolution. In this age of information and innovation organizations will only survive if they are inserted in a global network of strategic relations, generically called as the network economy by Lev (2003). The service sector has stood out against the more traditional sectors of the economy. The intensive use of knowledge and a strong customer orientation created a new reality in today’s organizations: a growing importance attached to innovation, to the quality of products and services offered, to the information and communication technologies adopted, and to the creativity and particular abilities of human resources. The concept of intangible assets is more common in an accounting language and intellectual capital is most often applied in the context of management, being associated with a more comprehensive, multidimensional approach, representing all the knowledge that the institution owns and that it applies in the form of expertise, the creativity and organizational competencies that lead to innovation and to the sustained attainment of future economic benefits. An analysis of the scope of intellectual capital is fundamental to take more appropriate management decisions so that a more appropriate accounting treatment could be given by the accounting standardization organizations. This study intends to analyse the practices of information disclosure of the intellectual capital in the banking sector in Portugal, complementing the analysis of the disclosure of intangible assets in the context of accounting standards with the disclosure of intellectual capital in the context of organizational management. In particular, our main aims are to identify the extent of disclosure of intellectual capital made by banks in Portugal and also to identify the factors that determine such a disclosure. The disclosure in the context of accounting standards will be studied by checking the disclosure of intangible assets through the items listed in the International Accounting Standard 38 developed by the International Accounting Standards Board. The context of management was analysed by means of creating a voluntary disclosure index based on assumptions of the model Intellectus, developed by the Centro de Investigación sobre la Sociedad del Conocimiento – Instituto de Administración de Empresas (CIC-IADE) of the Universidad Autónoma of Madrid, and of the model Intellectual Capital Statement (made in Europe) (InCaS), both promoted by the European Commission and that we have adapted to the banking sector. When analysing the disclosure of intangible assets based on the context of accounting standards and the voluntary disclosure of intellectual capital, this study has tried to raise awareness about the importance of issuing reports on the intellectual capital as an alternative tool to take management decisions in the existing organizations and reflects the transparency and legitimacy that these institutions seek through a more extensive and more detailed information disclosure of their intellectual capital. Based on a complimentarily of economic theories, together with social and political theories, we tried to check the extent, evolution and tendencies of the compulsory disclosure of intangible assets and of the voluntary disclosure of the intellectual capital analysed in the period 2001-2011. Banks characteristics were also analysed in order to deduce those factors that determine or promote a larger disclosure in this sector. Based on these objectives, we adopted a longitudinal approach to explore the extent and the development of the disclosure of intangible assets as well as the factors that have determined it. Furthermore, we sought to assess the impact of the adoption of IAS 38 in the financial statements of the organizations in this sector. The disclosure index created on the basis of the disclosure requirements stated in IAS 38 from IASB was applied to the consolidated financial statements of the seventeen banks that rendered their statements in Portugal from 2001 to 2009. Since the information disclosed in the context of accounting standards may not have an important role as a management tool once it was not able to reflect what really contributes to the competitiveness and organizational growth, the voluntary disclosure of the intellectual capital was analysed according to the information obtained from the 2010 annual individual reports of the banks operating in Portugal in that year and from their respective websites in 2011. We tried to analyse the extent of the voluntary disclosure of the intellectual capital and of each of its components, human capital, structural capital and relational capital. The comparative analysis of their annual reports and their web pages allowed us to assess the incidence of the disclosure and discover what channel the banking sector focuses on when disclosing their intellectual capital. Also in this analysis the study of the disclosure determinants has allowed us to conclude about the influence of particular characteristics in the voluntary disclosure of the intellectual capital. The results of the analysis to the extent of the disclosure of intangible assets in the consolidated financial statements of the banking groups in Portugal in the period 2001-2009 have shown an average information disclosure of 0.24. This information disclosure evolved from an average value of 0.1940 in 2001 to 0.2778 in 2009. The average value is 0.8286 if it is only considered the disclosure of the intangible assets that the banks possessed. The evolution of this index means an increase in the average disclosure from 0.7852 in 2001 to 0.8788 in 2009. From the first results that are related to the extent of the disclosure of intangible assets in the financial statements, we can verify that the banking groups present a low disclosure level of these resources. However, when considering the disclosure of only the intangible assets that each institution owns, the disclosure level appears to be in compliance with the disclosure requirements for this sector. An evolution in the disclosure of intangible assets for the period considered was confirmed, showing an increase in the information disclosure of intangible assets in 2005, the year in which the accounting rules for intangible assets changed. The analysis that focused on the disclosure in the context of management tried to understand the extent, the incidence and the determinants of the voluntary information disclosure of intellectual capital in the annual reports of 2010 and on their web pages in 2011, studying the 32 banks operating in Portugal in this period. The average voluntary disclosure of the intellectual capital in the 2010 annual reports is 0.4342 while that in web pages is 0.2907. A review of the components of the intellectual capital allowed us to assess the importance that the banks confer to each of these components. The data obtained show that the relational capital, and more specifically the business capital, is the most disclosed component by banks in Portugal both in the annual reports and in their institutional web pages, followed by the structural capital and, finally, by the human capital. The disclosure of the human capital and the structural capital is higher in the annual reports than that in the websites, while the relational capital is more disclosed in the websites than in the annual reports. The results have also shown that the banks make a complementary use of both sources when disclosing information about their structural capital and relational capital but they do not show any information about their human capital in their websites. We tried to prove the influence of factors that could determine the accounting disclosure and the voluntary disclosure of the intellectual capital in this sector. The change in the IASB accounting rules as from January 1st 2005 gave a greater disclosure of accounting information of intangible assets in the financial statements of banks. The bank size and corporate governance measures have statistically proved to have an influence on the extent of the accounting disclosure of intangible assets and on the voluntary disclosure of the intellectual capital. Economic and financial variables such as profitability, operating efficiency or solvency were not determinants of information disclosure. The instability that the banking sector has experienced in economic and financial indicators in recent years as a result of the global financial markets imbalance has worsen indicators such as profitability, efficiency and solvency and caused major discrepancies in the economic situation between banks in Portugal. This empirical analysis has contributed to confront the disclosure required by accounting rules performed in the financial statements of organizations with that performed in the main disclosure media which is available for entities and which is increasingly requested in the process of taking management decisions. It also allowed us to verify whether there is homogeneity between institutions in the fulfilment of the requirements for information disclosure of intangible assets. However, as for voluntary disclosure of intellectual capital, there are large disparities in the disclosure extent between organizations. Regardless of this sector specific characteristics, the voluntary disclosure of intellectual capital made by banks in Portugal follows the trends in other sectors and the practices adopted in other countries, namely regarding the amount of information disclosed, the incidence of the disclosure on the indicators of relational capital and the importance of variables such as size as determinants of disclosure of intellectual capital. For a further knowledge in this field, we created a specific index for the banking sector, considering appropriate indicators for an incisive, comprehensive analysis in order to consider the most relevant indicators of intellectual capital components. Besides, confronting the analysis of disclosure in the context of accounting standards with the study of voluntary disclosure brought a new analysis approach to the research on intellectual capital disclosure. With this study, we have also intended to raise greater awareness of the need for harmonization in the intellectual capital disclosure on the part of the regulatory banking authority by means of a demanding, consistent and transparent report of intellectual capital with simple, clear, objective indicators so that those interested in disclosing intellectual capital information in the organizations in this sector may obtain more harmonized and comparable information. A research on the disclosure quality of intellectual capital, together with the application of other analysis methodologies in this sector, might be a promising approach for future research. Applying the voluntary disclosure index to the same sector in other countries may also contribute to the knowledge of disclosure practices in different geographical environments. We highlight the relevance of further studies contributing to the harmonization and consistency in the presentation of an intellectual capital report so as to enable organizations to disclose the resources that contribute most to their competitiveness and growth.

Some aspects of implementing Regulatory Impact Analysis in Brazil

In an increasingly complex society, regulatory polices emerge as an important tool in public management. Nevertheless, regulation per se is no longer enough, and the agenda for a regulatory reform is increasing. Following this context, Brazil has implemented Regulatory Impact Analysis (RIA) in its regulatory agencies. Thus, Brazilian specificities have to be considered and, in this regard, a systematic approach provides a significant contribution. This article aims to address some critical reflections about which policy-makers should ask themselves before joining the implementation of a RIA system in the Brazilian context. Through a long-term perspective, the implementation of RIA must be seen as part of a permanent change in the administrative culture, understanding that RIA should be used as a further resource in the decision-making process, rather than a final solution.

O Balanced Scorecard no sector de controlo contabilístico

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Planeamento espacial marinho das áreas marinhas protegidas: o caso de estudo da ára protegida de gestão de recursos: Caloura - ilhéu de Vila Franca do Campo

Tese de Doutoramento, Ciências do Mar (Ecologia Marinha), 26 de Novembro de 2013, Universidade dos Açores.

Comparação entre diferentes sistemas de avaliação de desempenho

A avaliação do desempenho consiste num instrumento estratégico de extrema importância para a gestão de recursos humanos numa organização, tal como no Exército. Permite criar indicadores ao nível do desempenho dos avaliados ao mesmo tempo que contribui para o diagnóstico e sua melhoria contínua. Ao nível dos órgãos decisores proporciona uma análise das capacidades dos recursos humanos e a sua correta gestão. Foi neste contexto que este trabalho de investigação foi desenvolvido, tendo sido traçado como objetivo, estudar a perceção dos militares avaliadores do Exército Português (EP) quanto aos sistemas de avaliação de desempenho (SAD) em vigor no Exército (SAMME1 e SIADAP2). Usou-se uma metodologia quantitativa e qualitativa e para o efeito foi desenvolvido um questionário, que foi passado aos Coronéis, Tenentes-coronéis, Majores e Capitães, todos eles avaliadores. Esta escolha fundamenta-se pela posição que os mesmos ocupam na cadeia hierárquica, pela experiência e o nível de conhecimentos que possuem sobre os sistemas de avaliação, podendo contribuir com as suas opiniões e sugestões, para a melhoria dos sistemas de avaliação atualmente em vigor no EP. Participaram no presente estudo 259 Oficiais avaliadores que responderam a um questionário online lançado na internet. Os principais resultados obtidos permitem concluir que o SAMME assume maior relevância e menor subjetividade que o SIADAP. Foi ainda observada a necessidade de implementar algumas medidas corretivas nos dois sistemas de avaliação em estudo, tais como: implementar no SAMME a autoavaliação e criar objetivos; no SIADAP, acabar com as quotas de 5% para a atribuição da classificação de desempenho excelente aos avaliados; Observou-se ainda que o avaliador tem uma importância

Uma caracterização dos teores de azoto ureico no leite (AUL/MUN) nas explorações leiteiras da Ilha Terceira

Dissertação de Mestrado, Engenharia Zootécnica, 04 de Junho de 2014, Universidade dos Açores.